Suryalakshmi Cotton Mills. ... vs Union Of India on 14 September, 2023
However, while upholding the judgements of the High Courts, the Hon'ble Supreme Court taking into consideration the fact that the Income Tax Department had issued approximately 90,000 notices under Section 148 of the unamended Act and in all these cases, the Department would become remediless so far as reassessment proceedings are concerned.